How to include cost of goods sold when categorized as owner's investment?

I was running expenses through my personal account when I first started the business. Am I able to include an owner's investment expense to also a cost of goods sold so that my profit and loss report shows a true gross profit?

I am also wondering if I should relabel my category of Cost of Goods Sold if I only sell services (digital marketing and web design) and not physical goods.

Thank you!